53 Pa. Stat. § 6924.701.1
Every tax collector under Chapter 3 and tax officer under Chapter 5 shall have power, in case of the neglect or refusal of any person or business entity, to make payment of the amount of any tax due from the person or the business entity, after two months from the date of the tax notice, to levy the amount of such tax, any penalty due thereon and costs, not exceeding costs and charges allowed constables for similar services by distress and sale of the goods and chattels of such delinquent, wherever situate or found, upon giving at least ten days' public notice of such sale, by posting ten written or printed notices, and by one advertisement in a newspaper of general circulation published in the county.
No failure to demand or collect any taxes by distress and sale of goods and chattels shall invalidate any return made, or lien filed for nonpayment of taxes, or any tax sale for the collection of taxes.
53 P.S. § 6924.701.1